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Definition / Legal Terminology
Home List Manuals Income Tax ManualDefinition / Legal Terminology This
 

Definition / Legal Terminology

Chapters / List

  1. Aadhaar number
  2. Concepts of ‘accrual’, ‘arises’ and ‘receipt’
  3. Accumulated loss
  4. Actual Cost of Planting
  5. Additional Employee
  6. Additional Employee Cost
  7. Addressee
  8. Adjusted total Income
  9. Adjusted Profits of the business
  10. Adjusted Export Turnover
  11. Adjusted Total Turnover
  12. Advance ruling
  13. Advance money received
  14. "Agent" in relation to a Non-resident
  15. Agent
  16. Agnipath Scheme
  17. Agniveer Corpus Fund
  18. Agreement
  19. Agricultural income
  20. Alternate Minimum Tax(AMT)
  21. Alternate reporting Entity
  22. Amalgamation
  23. Amount of loss incurred by the assessee in the activity of owning and maintaining race horses
  24. Annual value
  25. Anonymous donations
  26. Apparent Consideration
  27. Appellant
  28. Applicant
  29. Application
  30. Appropriate Fraction
  31. Approved Charitable Institution
  32. Approved gratuity fund
  33. Approved superannuation fund
  34. Arm's length price
  35. Arrangement
  36. Assessable
  37. Assessee
  38. Assessing Officer(AO)
  39. Assessment
  40. Asset under management
  41. Assets
  42. Associate
  43. Associated Operation
  44. Associated person
  45. Meaning of Associated Enterprise - Section 92A
  46. Association of persons(AOP)
  47. Authentication
  48. Authorised Representative
  49. Automated Allocation System
  50. Automated Examination tool
  51. Average rate of income-tax
  52. Average adjusted total Income
  53. Award
  54. Balance-sheet
  55. Banking Company
  56. Bareboat charter
  57. Bareboat charter-cum-demise
  58. Benefit
  59. Block Period
  60. Block of assets
  61. Body of individuals(BOI)
  62. Book Profit
  63. Books or books of account
  64. Business Re-organisation
  65. Business Connection
  66. Buy-back
  67. Capital Sum
  68. Capital asset
  69. Capital employed in the business of the company
  70. Carbon Credits
  71. Card game and other game of any sort
  72. Carpet Area
  73. carry out
  74. Cash Credits - Section 68, Unexplained Investments -Section 69, Unexplained Money - Section 69A
  75. CESS
  76. Child
  77. Co-operative society
  78. "Co-operative Bank and Primary agricultural Credit Society"
  79. Cold chain facility
  80. Collegium
  81. "Commission" Or "Brokerage"
  82. Company in which the public are substantially interested
  83. Company
  84. Complaint
  85. Computer System
  86. Computer Resource of assessee
  87. Computer Software
  88. Connected person
  89. Consideration for transfer of any immovable property
  90. Consolidated financial Statement
  91. Constituent Entity
  92. Contribution
  93. Contract
  94. contractor
  95. Convergence Date
  96. Convertible foreign exchange
  97. Corpus
  98. Cost
  99. Cost Inflation Index
  100. Cost of the project
  101. Cost of Acquisition & Improvement
  102. Culpable mental state
  103. Date of conversion
  104. Debt
  105. Declarant
  106. Declaration
  107. Deemed dividend
  108. Deemed Substantial Interest in the business
  109. Deemed Ownership - (Section 27)
  110. Demerged Company
  111. Demerger
  112. Dependant
  113. Designated portal
  114. Developed
  115. Digital signature
  116. Director General or Director
  117. Director
  118. Disability
  119. Discount
  120. Dispute Resolution Panel
  121. Disputed Tax
  122. Disputed Penalty
  123. Disputed Interest
  124. Disputed Income
  125. Disputed Fee
  126. Distributed income
  127. Dividend
  128. Dividend income
  129. Documents
  130. Domestic Company
  131. E-Commerce supply or Services
  132. E-commerce operator
  133. E-commerce participant
  134. Electoral Trust
  135. Electric Vehicle
  136. Electronic Verification Code
  137. Electronic Commerce
  138. Electronic record
  139. Electronic hardware technology park
  140. Eligible Start-up
  141. Eligible Business
  142. Eligible Voyage
  143. Eligible issue of Capital
  144. Eligible Company
  145. Eligible Transaction
  146. Eligible Assessee
  147. "Email" or "Electronic mail" and "Electronic mail message
  148. Emoluments
  149. Employer
  150. Enterprise
  151. Entity
  152. Equalisation Levy
  153. Equity
  154. Equity Oriented fund
  155. Erstwhile Public Sector Company
  156. Excess Money
  157. Exchange
  158. Expenditure on Scientific Research
  159. Export turnover
  160. Export Out of India
  161. faceless assessment
  162. factory ship
  163. Fair market value
  164. False entry
  165. Family Pension
  166. Fees for technical services
  167. Film Software
  168. Finance Company
  169. Financial Institution
  170. Firm
  171. fishing vessel
  172. Floor Area ratio
  173. Foreign Project
  174. Foreign Institutional Investor
  175. foreign exchange asset
  176. Foreign Employer
  177. Foreign currency
  178. free trade zone
  179. Frequently Traded Shares
  180. Fringe Benefits
  181. Fund
  182. General Index Register Number
  183. Global Depository Receipts
  184. goods carriage, gross vehicle weight and unladen weight
  185. Group
  186. hash function and hash result
  187. Head Office Expenditure
  188. Heads of Income
  189. Heads of Income Meaning
  190. Hearing
  191. Heavy Goods Vehicle
  192. Definition of "High Court"
  193. higher education
  194. Holding Company
  195. Horse race
  196. Hospital
  197. Housing Finance Company
  198. Housing Project
  199. Hundred per cent Export-Oriented Undertaking(100% EOU)
  200. Immovable property
  201. Income Tax Authority complained against
  202. Income-Tax
  203. Income-tax authority
  204. Income
  205. Income from Foreign Sources
  206. Income by way of stake money
  207. Income of the Minor Child
  208. Indexed cost of acquisition
  209. Indexed Cost of any Improvement
  210. India
  211. Indian company
  212. Indian rate of tax
  213. Indirect costs
  214. individual
  215. Industrial Undertaking
  216. Industrial Growth Centre
  217. Information technology software
  218. Information technology service
  219. Infrastructure Capital Fund
  220. Infrastructure capital company
  221. Infrastructure facility
  222. Initial Offer
  223. Insurance
  224. Insurer
  225. Integrated Infrastructure Development Centre
  226. Interest On Securities
  227. Interest
  228. International Group
  229. International Transaction  - Section 92B
  230. International Financial Services Centre
  231. Internet
  232. Invention
  233. Investment fund
  234. Investment income
  235. Investor
  236. Jewellery
  237. Keyman insurance policy
  238. Khadi and Village Industries Commission
  239. Know-how
  240. Last of the Authorisations
  241. Lead Merchant Banker
  242. Legal Representative
  243. Liabilities
  244. liable to tax
  245. liquid fund
  246. Loan or Deposit
  247. Long-term Finance
  248. Long-term Capital Gains
  249. Long-term borrowings
  250. Lottery
  251. lump sum
  252. Manufacture or Produce
  253. Market Linked Debenture
  254. Market value
  255. Maximum Marginal Rate
  256. Member of Household
  257. Mineral Oil
  258. Mobile app
  259. Moneys Payable
  260. Multiplex Theatre
  261. Municipal debt securities
  262. Music Software
  263. National Laboratory
  264. Net Consideration
  265. Net Worth
  266. New Asset
  267. New Ship Or New Aircraft
  268. New Machinery Or Plant
  269. Non-resident Indian
  270. A Non-Deliverable forward contract
  271. North-Eastern Region
  272. Offshore Banking Unit
  273. Ombudsman
  274. Online Game
  275. Online Sale of Goods and Online Provision of Services
  276. Online
  277. Operating ships
  278. Operation relating to prospecting
  279. Option In Securities
  280. Option Premium
  281. Original fund
  282. Over-the-counter derivatives
  283. Overseas Depository Bank
  284. Overseas Financial Organisation
  285. Paid
  286. Parent Entity
  287. Partial partition
  288. Partition
  289. Partner
  290. Partnership
  291. Patent
  292. patented article and patented process
  293. Patentee
  294. Payment has actually been made
  295. Permanent Establishment(PE)
  296. Permanent account number(PAN)
  297. Permanent account number under the new series
  298. Perquisite
  299. Person Interested
  300. Meaning of Person responsible for paying
  301. Person
  302. Person who has a substantial interest in the company
  303. Person located in a notified jurisdictional area
  304. Place of Pilgrimage
  305. Plant
  306. Pleasure craft
  307. Previous year
  308. Primary Co-operative Agricultural and Rural development Bank
  309. Primary Adjustment
  310. Principal Officer
  311. Proceeding
  312. Professional Services
  313. Profession
  314. Profits of the business
  315. Profits in lieu of salary
  316. word “profits”
  317. Property
  318. Public Servant
  319. Qualified Foreign Investor
  320. Qualifying ship
  321. Qualifying company
  322. Quoted Share
  323. Quoted Share or Security
  324. Rate of Exchange
  325. Rate or Rates in force
  326. Rate of tax of the said country
  327. Real time alert
  328. Recognised provident fund
  329. Reconstitution of the Specified Entity
  330. Record Date
  331. Registered mobile number
  332. Registered E-mail address
  333. Registered account
  334. Regular assessment
  335. Regular Income-Tax
  336. Related person
  337. Relative
  338. Relevant previous years
  339. Relevant Assessment Years
  340. Relocation
  341. Rent
  342. Rental Housing Project
  343. Representative Assessee
  344. Residence in India
  345. Resident
  346. Residential Unit
  347. Residential dwelling
  348. Resultant Fund
  349. Resulting company
  350. Royalty
  351. Rural Area
  352. Safe harbour
  353. Salary
  354. Scientific Research
  355. Seagoing ship
  356. Secondary Adjustment
  357. Securities
  358. Securities Transaction Tax
  359. Securitisation trust
  360. Securitised debt instrument
  361. Security receipt
  362. “Self-generated Goodwill” and “Self-generated Asset”
  363. Senior citizen
  364. Services provided to foreign tourists
  365. Services
  366. Short-term capital gain
  367. Short-term Capital Asset
  368. Slump sale
  369. Small-scale Industrial Undertaking
  370. Software technology park
  371. Sold
  372. Speculative Transaction
  373. Special Economic Zone(SEZ)
  374. Specified Order
  375. Specified hurdle rate
  376. Specified knowledge based industry or service
  377. Specified Foreign Company
  378. Specified Assessee
  379. Specified Income
  380. Specified Business
  381. Specified Conditions
  382. Specified Mutual Fund
  383. Specified Entity
  384. Specified Agreement
  385. Specified Domestic Transaction - Section 92BA
  386. Specified service
  387. Specified senior citizen
  388. Specified Violation
  389. Specified Person
  390. Specified Asset
  391. Specified security
  392. Specified sum
  393. Specified class or classes of persons
  394. Specified Association
  395. Stamp duty value
  396. Step
  397. Strategic disinvestment
  398. Strike Price
  399. sub- contractor
  400. "Subsidiary company" or "Subsidiary"
  401. Substantial Expansion
  402. substantial interest in a concern
  403. Successor
  404. Successor in Business
  405. Supporting software developer
  406. Supporting Manufacturer
  407. Sweat equity shares
  408. Systemic failure
  409. Tax
  410. Tax Return Preparer
  411. Tax Arrear
  412. Tax advantage
  413. Tax benefit
  414. Taxable Securities Transaction
  415. Technician
  416. Telecast Rights
  417. Telegraphic transfer buying rate
  418. Television News Software
  419. Television Software
  420. Temporary Residence
  421. Tonnage tax company
  422. Tonnage Income
  423. Total income
  424. Total turnover
  425. Trading Goods
  426. Transaction
  427. Transfer
  428. Transfer Pricing
  429. Transition Amount
  430. Travel agent
  431. True and first inventor
  432. Trust
  433. Unabsorbed Depreciation
  434. Undertaking
  435. Undisclosed Income
  436. Unit Trust of India
  437. Unit
  438. Unquoted Share and Security
  439. Urban Area
  440. Urban Infrastructure
  441. video conferencing or video telephony
  442. Virtual Digital Asset
  443. Voluntary Contributions
  444. wholesale trading
  445. Work
  446. Written down value
  447. Year of Commercial Production
  448. Zero coupon bond
  449. Charitable purpose
 
 
 

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